Q1: Where the Karta of Hindu Undivided Family is absent from India, the ITR can be verified by any
male member of the family.

Q2: Mr. J is a resident of India. During the AY 2021-2022 i.e. PY 2020-2021 an interest of Rs. 1,88,000 was credited to his non-resident external
account with SBI. Rs. 30,000 being interest on FD with SBI was credited to his savings account and he also
earned interest of Rs. 3,000 on his savings bank account. Is Mr. J required to file his ITR?

Q3: ITR of Limited Liability Partnership (LLP) could be verified by any partner.

Q4: ITR of a Company was verified by the Company Secretary. Such ITR shall be called as

Q5: Belated ITR can be filed by an assessee before the completion of assessment or before completion of.

Q6: In case of a company, its ITR can be signed by

Q7: Due date of furnishing ITR for a partner of a firm whose accounts are required to be audited is:

Q8: As per section 139(1), a company shall have to file ITR:

Q9: As per section 139(1), an individual shall file ITR if:

Q10: Mr. J dies on 15/11/2020 and his total income till this date was Rs. 2,55,000. Thereafter the business
of Mr. J was inherited by his son Mr. S & his total income from such business was Rs. 2,88,000. The son
does not have any other income. In this case the son:

Q11: The last date of filing ITR u/s 139(1) for AY 2021-2022 i.e. PY 2020-2021 in case of a Company
assesses is:

Q12: The last date of filing ITR u/s 139(1) for AY 2021-2022 i.e. PY 2020-2021 in case of non-corporate assesses who does not have any income of
profits and gains from business or profession is:

Q13: The last date of filing ITR u/s 139(1) for AY 2021-2022 i.e. PY 2020-2021 in case of non-corporate assesses whose accounts are not liable to
be audited shall be:

Q14: E-filing of ITR in case of company and a firm whose accounts are liable to be audited assessee is:

Q15: The filling of ITR of loss in case of a person other than a company or firm is:

Q16: If the assessee has to carry forward the loss, the ITR of loss must be submitted:

Q17: If there is a loss under the house property, it will be allowed to be carried forward. In this case,
however the assessee:

Q18: Belated ITR u/s 139(4) can be filed at any time:

Q19: The assessee could not file his ITR for AY 2021-2022 i.e. PY 2020-2021 within the time
allowed u/s 139(1). No assessment has so far been made. The assessee in this case can file ITR till

Q20: For the AY 2021-2022 i.e. PY 2020-2021 assessee has suffered a business loss of Rs. 2,50,000.
His income from house property is Rs. 1,80,000. His due date of ITR was 31/7/2021 but he submitted ITR
on 9/9/2021, the assessee in this case:

Q21: For the AY 2021-2022 i.e. PY 2020-2021 the assessee suffered the loss under the head house
property amounting to Rs. 1,20,000. His business income for the same previous year is Rs. 50,000. The
due date of filing the ITR is 31/7/2021 but he submitted the ITR on 9/9/2021. In this case the
assesses:

Q22: For the AY 2021-2022 i.e. PY 2020-2021 the business income of the assessee, before providing
current year depreciation of Rs.3,00,000 was Rs. 2,40,000. His due date for furnishing the ITR was
30/9/2021 but he submitted the ITR on 15/12/2021. In this case, the assessee shall:

Q23: For the AY 2021-2022 i.e. PY 2020-2021 the business loss of the assessee was Rs. 1,00,000 and the
current year depreciation was Rs. 1,40,000. The assessee furnished the ITR on 15/12/2021 although
the due date was 30/9/2021. In this the assessee shall:

Q24: Mr. J finds some mistake in the ITR submitted by him on 5/6/2021 for AY 2021-2022 i.e. PY 2020-
2021. He wishes to revise such ITR. No assessment has been done in this case. Mr. J can revise such ITR
till

Q25: J Ltd. submitted the ITR for the AY 2021- 2022 i.e. PY 2020-2021 on 5/12/2021 finds some
mistake in the ITR submitted by it. In this case J Ltd. can revise the ITR till

Q26: The assesses filed his ITR without making the payment of tax. The ITR so filed is

Q27: Every person being a company

Q28: In case of every assessee the ITR shall be filed

Q29: A ITR is required to be filed by every resident and ordinarily resident if

Q30: For AY 2019-2020, Mr. J incurred a loss of Rs. 40,000 under the head PGBP and filed ITR of loss
within due date. He again incurred loss of Rs. 50,000 during AY 2020-2021 but for this year he did not
file ITR. In AY 2021-2022 i.e. PY 2020-2021 he earned income of Rs. 5,00,000. How much loss can
Mr. J carry forward and set off in this year?

Q31: Mr. J has total income of Rs. 4,90,000 for the AY 2021-2022 i.e. PY 2020-2021. If a ITR is filed after
the due date u/s 139(1) then the late fees of ........ shall be imposed u/s 234F

Q32: Mr. J has total income of Rs. 14,90,000 for the AY 2021-2022 i.e. PY 2020-2021. If a ITR is filed
after the due date u/s 139(1) but before 31/12/AY then the late fees of ........shall be imposed u/s 234F

Q33: Late fees shall be imposed u/s 234F if ITR is submitted after the due date u/s 139(1). Such amount
of late fees cannot be

Q34: Revised ITR substitutes ............ and shall be deemed to be have been filed on the date on which
original ITR was filed

Q35: If the AO considers that ITR is defective, he may intimate the defect to the assessee and give him

Q36: During the AY 2021-2022 i.e. PY 2020-2021 Mr. J has income under the head house property
Rs. 107,00,000. In this case, his last date of filing of ITR shall be ...................

Q37: During the AY 2021-2022 i.e. PY 2020-2021 Mr. J has business turnover of Rs. 107,00,000. In this
case, his last date of filing of ITR shall be ............

Q38: For AY 2021-2022 i.e. PY 2020-2021 Mr. J, an assessee shall be allowed to file belated ITR
latest upto............

Q39: For the AY 2021-2022 i.e. PY 2020-2021 Mr. J has filed original ITR on 11/11/2021 whose due
date of filing of ITR was 31/7/2021, he can file revised ITR latest upto

Q40: Mr. J, aged 38 years, has to file ITR if his total income is in excess of

Q41: For filing ITR in respect of various entities, Income-tax Act, 1961 has prescribed

Q42: Revised ITR can be filed by

Q43: One is required to obtain a PAN whose total sales turnover or gross receipts are or is likely to
exceed ........... in any previous year?

Q44: PGBP loss of the year for which ITR is filed after the due date ............... but PGBP loss of earlier
years for which ITR was filed within due date .......

Q45: What are the possible consequences of late filing of ITR

Q46: Akash, who is 32 years old, has long-term capital gains on transfer of equity shares of Rs. 25,000
u/s 112A and deduction of Rs. 80,000 u/s 80C. He hasto file a ITR for AY 2021-2022 i.e. PY 2020-2021,
only if his total income exceeds

Q47: As per section 139(1), filing of ITRs is compulsory irrespective of whether profit is earned
or loss is incurred, in case of—

Q48: Mr. X has a total income of Rs. 7,00,000 for AY 2021-2022 i.e. PY 2020-2021. He files his ITR for
AY 2021-2022 i.e. PY 2020-2021 on 13/1/2022. He is liable to pay late fee of

Q49: Filing of ITR on or before due date is necessary for carry forward of losses.

Q50: Who are authorized to verify the ITR in the case of Hindu Undivided Family